-
1also available:Exemplare Uni Bonn from 1994
-
2“...In this paper, I assess what we have learned about tax evasion since Michael Allingham and Agnar Sandmo launched the modern analysis of tax evasion in 1972. I...”
-
3by Sinn, Hans-Werner Published in International tax and public finance (01.08.2008)“...The countries that have ratified the Kyoto Protocol have pledged to limit global warming by reducing the demand for fossil fuels. But what about supply? If...”
-
4by Buehn, Andreas Buehn, Andreas Schneider, Friedrich Schneider, Friedrich Published in International tax and public finance (01.02.2012)“...This paper is a first attempt to study the impact of enforcement on the shadow economy. Using a MIMIC model, we find that a higher share of sub-national...”
-
5by Chatagny, Florian Chatagny, Florian Soguel, Nils C Soguel, Nils C Published in International tax and public finance (01.06.2012)“...This study is an empirical analysis of the impact of direct tax revenue budgeting errors on fiscal deficits. Using panel data from 26 Swiss cantons between...”
-
6by Oates, Wallace E Published in International tax and public finance (01.08.2005)“...International Tax and Public Finance, 12, 349–373, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Toward A Second-Generation...”
-
7by Slemrod, Joel Slemrod, Joel Weber, Caroline Weber, Caroline Published in International tax and public finance (01.02.2012)“...Empirical research about tax evasion and the informal economy has exploded in the past few decades, seeking to shed light on the magnitude and (especially...”
-
8by Dreher, Axel Dreher, Axel Kotsogiannis, Christos Kotsogiannis, Christos McCorriston, Steve McCorriston, Steve Published in International tax and public finance (01.12.2009)“...This paper analyzes a simple model that captures the relationship between institutional quality, the shadow economy, and corruption. It shows that an...”
-
9by Klemm, Alexander Klemm, Alexander Van Parys, Stefan Van Parys, Stefan Published in International tax and public finance (01.06.2012)“...This paper considers two empirical questions about tax incentives: (i) are incentives used as tools of tax competition and (ii) how effective are incentives in...”
-
10“...Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and debated policy issue. Many studies have shown that tax cheating has...”
-
11by Buehn, Andreas Buehn, Andreas Schneider, Friedrich Schneider, Friedrich Published in International tax and public finance (01.02.2012)“...From a theoretical point of view, the relationship between corruption and the shadow economy is ambiguous: They can either be substitutes or complements. This...”
-
12“...International Tax and Public Finance, 10, 673–693, 2003 c 2003 Kluwer Academic Publishers. Printed in the Netherlands. T axation and Foreign Direct Investment...”
-
13by Weichenrieder, Alfons J Weichenrieder, Alfons J Published in International tax and public finance (01.06.2009)“...The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate...”
-
14by Clausing, Kimberly A Published in International tax and public finance (01.04.2007)“...This paper studies variation among OECD countries in the size of corporate income tax revenues relative to GDP over the time period 1979–2002. A decomposition...”
-
15by Devereux, Michael P Griffith, Rachel Published in International tax and public finance (01.03.2003)“...International Tax and Public Finance, 10, 107–126, 2003 null C 2003 Kluwer Academic Publishers. Printed in The Netherlands. Evaluating T ax Policy for Location...”
-
16by Aidt, Toke S Aidt, Toke S Jensen, Peter S Jensen, Peter S Published in International tax and public finance (01.06.2009)“...We study the consequences of the extension of the voting franchise for the size of (central) government and for the tax structure in ten western European...”
-
17“...International Tax and Public Finance, 12, 493–513, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Ta x Mimicking and Y...”
-
18“...This paper analyzes optimal linear and non-linear taxes on capital and labor incomes in a life-cycle model of human capital investment, financial savings, and...”
-
19“...textabstractWe assess the quantitative impact of two reforms to corporation tax, which would eliminate the differential treatment of debt and equity: the...”
-
20by Ashworth, John Geys, Benny Heyndels, Bruno Published in International tax and public finance (01.08.2005)“...International Tax and Public Finance, 12, 395–422, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Government Weakness...”